Iowa Admin. Code r. 701-8.6

Current through Register Vol. 47, No. 13, December 25, 2024

Rule 701-8.6 - Electing to receive communications in electronic format in lieu of paper

A taxpayer that is a registered account holder in GovConnectIowa may elect to receive notices, correspondence, or other communication electronically through GovConnectIowa in lieu of receiving them by mail.

(1)How to make the election. The election must be made by selecting the appropriate setting on GovConnectIowa.

(2)Limitations.

a. This election only exists for persons registered in GovConnectIowa.

b. Unless specified elsewhere in rule, this option is limited to notices, correspondence, or other communications on tax types managed in GovConnectIowa.

c. Where the department finds it beneficial to continue to send items by regular mail, the department may continue to send regular mail even if an electronic copy is also provided and even if the person elects to receive electronic mail.

(3)When service occurs. If the department sends a notice, correspondence, or other communication by both mail and electronic communication, service occurs upon the earlier of when the communication is posted to GovConnectIowa or mailed.

(4)Taxpayer authorized representatives. Authorized representatives as described in rule 701-7.6 (17A,22,421,422) cannot opt out of paper mail for the taxpayers they represent. For each account an authorized representative represents, the authorized representative will receive paper copies of notices, correspondence, or other communication sent to the represented taxpayer. If the authorized representative creates a login and requests and is granted account access for the represented taxpayer, the authorized representative will be able to view electronic versions of the notices, correspondence, or other communication the represented taxpayer receives, but the authorized representative will still receive paper copies of those notices, correspondence, or other communication.

This rule is intended to implement Iowa Code section 421.60(11).

Iowa Admin. Code r. 701-8.6

ARC 5940C, IAB 10/6/21, effective 11/10/21; ARC 6550C, IAB 10/5/22, effective 11/14/22